HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 927 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard learned counsel for the petitioner, learned Standing Counsel appearing for the State-respondent Nos.1, 2 and 4 and Shri K.D. Nag, learned counsel for respondent no. 3 and perused the record. 2. This writ petition has been filed by petitioner with following main prayers: "(i). Issue a writ order or direction in the nature of Certiorari quashing the impugned order dated 29.05.2025 U/S 74(9) of the UPGST Act. -2017 and Rectification Order passed U/S 161 of GST/CGST ACT 2017 Order dated 29.05.2025 issued by Respondent No.3 on the basis of ex-parte audit of the returns of the petitioner as contained in, ANNEXURE NO. 1 & 2 to this Writ petition ; (ii) Issue a writ order or direction in the nature of certiorari quashing the impugned DRC-01 Notice dated 05.04.2025 without considering the acts available on the GST Portal issued by Respondent No.3 as contained in ANNEXURE No. 3 to this Writ petition ; (iii). Issue a writ order or direction in the nature of mandamus directing the respondents to not to attach/cease the Bank accounts of ICICI, CANARA & SBI belonging to the petitioner in pursuance of the Order dated 29.05.2025, during the pendency of the writ petition." 3. A preliminary objection has been raised by learned Standing Counsel for the respondents that the petitioner has a statutory remedy under Section 107 of the State G.S.T. Act. 4. Learned counsel for the petitioner says that there is a requirement of pre- deposit of demand made under the impugned order. In case, the petitioner files an appeal, and the amount demanded from the petitioner is huge, hence, Versus Counsel for Petitioner(s) : Govind Prasad Tripathi, Brijesh Misra Counsel for Respondent(s) : C.S.C., Kuldeepak Nag (K.D.Nag) M/S Vibgyor Info Pvt. Ltd. Thru. Managing Director Vikas Raman .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Ministry Of Finance U.P. Lko. And 3 Others .....Respondent(s) he has not file the appeal. 5. We find no good ground to show interference where statutory remedy of appeal is available to the petitioner in view of the law settled by the Hon'ble Supreme Court in the case of N.P. Ponnuswami vs. Returning Officer 1952 SCR 218 wherein it has been held that the rights and liabilities are created under the Act and remedy is provided under the Statute, the litigants should ordinarily approach the appellate forum and avail the statutory remedy first before filing writ under extra ordinary jurisdiction. 6. The writ petition stands disposed of. September 16, 2025 Pks WTAX No. 927 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- POOJA SETH High Court of Judicature at Allahabad, Lucknow Bench